So what have you tried so far? Where is your Perl question? This post is just a "work request", it is not a genuine Perl question.
You can use split
to split your record if you want to do it the easy way, or you can use Text::CSV_XS
module to do a more capable splitting, or you can use DBD::CSV
to read the CSV file via SQL. There are many many ways to do it.
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